IFTA Ballot Proposals Comments

IFTA Ballot Comments

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1st Period Comments on FTPBP #7 - 2026

Jurisdiction Position Comments
Support: 19
Oppose: 2
Undecided: 0

CALIFORNIA		 Support The Jurisdiction of California continues to support this ballot, which will reduce the audit requirement from 3% to 2%. This is the same ballot that narrowly missed passing by only a couple of votes during the second voting period in December of 2025. This amendment will benefit all jurisdictions by creating additional time for jurisdictions to use their audit resources more efficiently. Jurisdictions would be able to pursue more investigative audit methods, conduct more complex audits, and conduct team audits across State lines. In addition, jurisdictions may focus on a robust audit selection to increase compliance and fuel tax recovery on behalf of all member jurisdictions. This ballot proposal will strengthen the engagement of all IFTA Jurisdictions through effective communication as we address emerging issues in the fuel tax industry.

CONNECTICUT		 Support Connecticut continues to fully support this ballot as presented by the sponsors.

ILLINOIS		 Support Illinois supports the ballot.   It would help to clarify how this would be implemented for jurisdictions that are several years into their peer review period.  It is not clear if the requirement would be prorated to reflect the number of years a jurisdiction has completed at the 3% rate prior to the implementation of the new rate.  For instance, if a jurisdiction is 3 years into the peer review period when this change is effective, will they have to complete an average of 2.6% of their registered accounts? (3% for the first 3 years and 2% for the last two years) 

INDIANA		 Support Indiana fully supports the ballot. This ballot will serve as some relief until the the audit study is complete, which may take a couple of years and may create a long term resolution.

Industry Advisory Committee		 No Comment.

KANSAS		 Support Kansas strongly supports this ballot as the 2% requirement would allow over 90% of the jurisdictions that ability to meet the goal. Providing more time for the larger, more complex accounts to be reviewed. The more complex audits may have an increase in fuel tax dollars collected. 

KENTUCKY		 Support Kentucky's Audit Division supports this ballot. 

MANITOBA		 Support

MARYLAND		 Support This change would reduce the annual audit requirement by one percentage point, allowing Field Audit staff to devote more time to higher‑revenue audit activities. For Calendar Year 2026, the current 3 percent audit requirement is 155 audits. Reducing the requirement to 2 percent would lower the total to 103 audits—a substantial decrease of 52 audits.

MASSACHUSETTS		 Support The Commonwealth of Massachusetts continues to fully support this ballot as presented by the sponsors.

MICHIGAN		 Support

NEBRASKA		 Oppose

NEVADA		 Support We support this Ballot and reducing the IFTA requirement to 2%. We are in hopes that IRP will do the same, as NV is a joint shop. 

NEW BRUNSWICK		 Oppose We oppose this ballot as changing to a 50-year audit cycle without any research or study to ensure this will continue to provide the compliance we all depend on from the IFTA compliance program is something New Brunswick can not support. Currently IFTA/IRP’s are jointly working on a comprehensive review and study of the appropriate audit percentage or coverage requirement, we are committed to waiting until this is completed before any wholesale reductions in the compliance coverage.

NORTH CAROLINA		 Support    

ONTARIO		 Support

QUEBEC		 Support The jurisdiction of Quebec supports the current ballot. Over the last few years, many jurisdictions have encountered issues related to staff shortage, therefore experiencing difficulties to reach the annual 3 % threshold.

The current ballot present the following benefits:

- Optimization related to the use of staff;
- Potential enhancement of the audit risk assessment and targeting;
- Reduction of dysfunctional behaviors (i.e. selecting an audit case only to reach the annual threshold, and not based on actual audit risk factors).

RHODE ISLAND		 Support The Rhode Island Division of Taxation supports Ballot #4.   Overall, the reduction in the quantity of audits will allow states to improve quality and achieve more consistent results for all states.  Specifically, approving Ballot #7 will have the following benefits:
  1. Reducing the required number of audits will allow states to focus on higher volume audits and improve the quality of the audit process.
  2. This improved quality would include the ability to choose audits based on poor reporting quality with less of a focus on achieving an audit count.
A focus on quality audits also allows for taxpayer education and improved voluntary compliance moving forward to improve consistent taxpayer filings.

SASKATCHEWAN		 Support Based on the continued absence of a comprehensive evidence-based review supporting a permanent 2% threshold, SK will be voting to Support Ballot 07-2026, but encourages the IFTA Board of Trustees to issue a Charge to conduct further analysis respecting appropriate audit coverage requirements using risk-based methodology.

UTAH		 Support

WASHINGTON		 Support

WYOMING		 Support
Support: 19
Oppose: 2
Undecided: 0

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